Exam Code: CFE-Fraud-Prevention
Exam Name: Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Certification Provider: ACFE
Corresponding Certification: Certified Fraud Examiner
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ACFE CFE-Fraud-Prevention Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risk Management and Deterrence25%- Monitoring and continuous improvement
- Fraud prevention strategies and programs
Topic 2: Corporate Governance and Ethics25%- Ethical culture and tone at the top
- Code of conduct and compliance programs
Topic 3: Internal Controls and Fraud Prevention25%- Internal control design and effectiveness
- Fraud detection and prevention controls
Topic 4: Fraud Prevention Framework25%- Fraud risk governance and oversight
- Fraud risk assessment processes

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Sample Questions:

According to the differential reinforcement theory, behavior is strengthened when which of the following is applied?

  • A. Positive reinforcement
  • B. Punishment
  • C. Negative stimuli
  • D. Loss of reward
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Which red flag is MOST commonly associated with corruption schemes?

  • A. Employees with unusually close relationships to vendors or customers
  • B. Excessive write-offs of inventory
  • C. Frequent bank reconciliation differences
  • D. Missing fixed assets
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for ExamBoosts members. You can sign-up / login (it's free).

A professional organization's code of conduct serves which of the following purposes?

  • A. It functions as a reference and benchmark for ethical guidance.
  • B. It offers fewer and less direct solutions to professional ethical dilemmas than might exist under general ethical principles.
  • C. It replaces the need for individuals to consult their own principles.
  • D. It acts as a substitute for legal and regulatory requirements that apply to the profession.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

  • A. Communicating the expectations of those governing the fraud risk management program
  • B. Developing one-time evaluations for each fraud risk management principle
  • C. Deploying preventive and detective fraud control activities to mitigate fraud risk
  • D. Performing comprehensive fraud risk assessments to identify specific fraud schemes
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Explanation: Only visible for ExamBoosts members. You can sign-up / login (it's free).

The differential reinforcement theory asserts that behavior is strengthened when ________ is/are applied.

  • A. Positive reinforcement
  • B. Punishment
  • C. Repeated warnings
  • D. Negative stimuli
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for ExamBoosts members. You can sign-up / login (it's free).

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